102. Settlement of disputed tax under appeal or revision.

Notwithstanding anything contained in any law for the time being in force, the Government may, subject to such conditions and restrictions as may be specified by the notification made in this behalf, refer, during the period as may be specified in the notification, any case pending in appeal under section 77 or 78 or in revision in the High Court under section 80 to the Commissioner to settle the disputed amount under appeal or revision, as the case may be, in the manner prescribed.